https://www.taxtmi.com/acts?id=23999 Section 54 prescribes the framework for refund of tax, interest, other amounts paid, unutilised input tax credit, and refunds relating to exports, deemed exports, zero-rated supplies, excess payment, and notified applicants. It sets the time limits for filing refund applications, defines the relevant date for different refund situations, and requires documentary evidence or a declaration to establish entitlement and non-passing of tax incidence. The provision also governs provisional refund, final sanction, withholding, adjustment against liabilities, minimum refund limits, and interest where a withheld refund later becomes due. en-us Mon, 27 Mar 2017 17:20:13 +0530 Mon, 06 Apr 2026 17:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23999 Section 54 prescribes the framework for refund of tax, interest, other amounts paid, unutilised input tax credit, and refunds relating to exports, deemed exports, zero-rated supplies, excess payment, and notified applicants. It sets the time limits for filing refund applications, defines the relevant date for different refund situations, and requires documentary evidence or a declaration to establish entitlement and non-passing of tax incidence. The provision also governs provisional refund, final sanction, withholding, adjustment against liabilities, minimum refund limits, and interest where a withheld refund later becomes due. Act-Rules GST Mon, 27 Mar 2017 17:20:13 +0530 https://www.taxtmi.com/acts?id=23999